Oklahoma 2022 Regular Session

Oklahoma House Bill HB2234 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	An Act
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	30	+	April 7, 2021
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3	34		BILL NO. 2234 By: Hilbert, Roberts (Dustin),
4	35		Hill, Frix, Fetgatter,
5	36		Marti, Moore, Pae, Davis,
6	37		Boles, Burns, Talley,
7	38		Manger and Humphrey of the
8	39		House
9	40
10	41		and
11	42
12	43		Taylor and Rader of the
13	44		Senate
14		-
15	45
16	46
17	47
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19	49		An Act relating to revenue and taxation; enacting the
20	50		Driving on Road Infrastructure with Vehicles of
21	51		Electricity (DRIVE) Act of 2021 ; defining terms;
22	52		stating purpose of tax pursuant to Sectio n 19 of
23	53		Article X of the Oklahoma Constitution; imposing tax
24	54		levy on certain transfer of electric power to
25	55		electric vehicles; providing for rate of tax;
26	56		providing for first date of tax levy; restricting
27	57		imposition of tax on certain fees or charges;
28	58		providing exemption from tax on charging electric
29	59		vehicles at certain locations; requiring charging
30	60		stations to make certain disclosures; prescribing
31	61		requirements related to remittance of tax; imposing
32	62		due date; requiring separate statement of tax on
33	63		billing or invoices; providing exemption from tax for
34	64		certain charging stat ions; providing for
35	65		apportionment of revenue to the Driving on Road
36	66		Infrastructure with Vehicles of Electricity (DRIVE)
37	67		Revolving Fund; requiring registration of charging
38	68		stations; imposing time limit for registration;
39	69		imposing requirements for metering systems;
40	70		authorizing Oklahoma Tax Commission to make
41	71		inspections of charging stations; prescribing penalty
42	72		for failure to remit tax; providing for inspections
43	73		by Oklahoma Corporation Commission; authorizing
44	74		administrative rules; providing for pena lties;
45	75		providing for apportionment of penalty amounts;
46		-	providing for income tax credit for electric vehicle ENR. H. B. NO. 2234 Page 2
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	103	+	providing for income tax credit for electric vehicle
47	104		charging taxes paid for electric vehicle; imposing
48	105		limit on credit amount based on registration fees
49	106		paid; prohibiting use of credit to reduce tax
50	107		liability amount to less than zero; providing for
51	108		carryover; providing for additional vehicle
52	109		registration fees for electric vehicles; providing
53	110		for computation of registration fee amounts;
54	111		providing for apportionment of fee revenues; creating
55	112		the Driving on Road Infr astructure with Vehicles of
56	113		Electricity (DRIVE) Revolving Fund; providing for
57	114		apportionment of revenues to fund; providing for
58	115		expenditure of funds; amending 47 O.S. 2011, Section
59	116		1141.1, as amended by Section 4, Chapter 158, O.S.L.
60	117		2012 (47 O.S. Supp. 202 0, Section 1141.1), which
61	118		relates to motor license agents; providing for
62	119		retention of certain amount with respect to electric
63	120		vehicles; amending 68 O.S. 2011, Section 1355, as
64	121		last amended by Section 1, Chapter 356, O.S.L. 2017
65	122		(68 O.S. Supp. 2020, Section 1355), which relates to
66	123		payment of taxes in lieu of sales tax; providing tax
67	124		on electricity transfers in lieu of state and local
68	125		sales tax; providing for codification; and providing
69	126		an effective date.
70	127
71	128
72		-	~~SUBJECT: Revenue and taxation~~
	129	+
73	130
74	131		BE IT ENACTED BY THE PEOPLE OF THE STATE O F OKLAHOMA:
75		-
76	132		SECTION 1. NEW LAW A new section of law to be codified
77	133		in the Oklahoma Statutes as Section 6501 of Title 68, unless there
78	134		is created a duplication in numbering, reads as follows:
79		-
80	135		This act shall be known and may be cited as the "Driving on Road
81	136		Infrastructure with Vehicle s of Electricity (DRIVE) Act of 2021 ".
82		-
83	137		SECTION 2. NEW LAW A new section of law to be codified
84	138		in the Oklahoma Statutes as Section 6502 of Title 68, unless there
85	139		is created a duplica tion in numbering, reads as follows:
86		-
87	140		As used in this act:
88	141
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89	168		1. "Charging station" means equipment by which electric current
90		-	is transferred to the power system of an electric vehicle together ~~ENR. H. B. NO. 2234 Page 3~~
	169	+	is transferred to the power system of an electric vehicle together
91	170		with the real property upon which such equipment is located or
92	171		affixed;
93		-
94	172		2. "Charging station operator" means any person, firm, general
95	173		partnership, limited partnership, limited liability partnership,
96	174		corporation, limited liability company or any other lawfully
97	175		recognized business entity that owns or operates or owns and
98	176		operates a charging station in the state;
99		-
100	177		3. "Electric vehicle" means a 100%-electric or plug-in hybrid
101	178		electric motor vehicle with the following characteristics :
102		-
103	179		a. a 100%-electric motor vehicle originally equipped so
104	180		that the vehicle:
105		-
106	181		(1) draws propulsion energy solely from a battery
107	182		with at least twenty (20) kilowatt hours of
108	183		capacity, which can be recharged from any
109	184		external source of electricity,
110		-
111	185		(2) is manufactured primarily for use on public
112	186		streets, roads and highways, but does not include
113	187		a vehicle operated exclusively on a rail or
114	188		rails, and
115		-
116	189		(3) which has at least four wheels,
117		-
118	190		b. a plug-in hybrid electric motor vehicle which is
119	191		originally equipped so that the vehicle:
120	192
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121	219		(1) draws propulsion energy from:
122		-
123	220		(a) an internal combustion engine, and
124		-
125	221		(b) a battery with at least five (5) kilowatt
126	222		hours of capacity, which can be recharged
127	223		from an external source of electricity,
128		-
129	224		(2) is manufactured primarily for use on public
130	225		streets, roads and highways, but does not include
131	226		a vehicle operated exclusively on a rail or
132	227		rails, and
133		-
134	228		(3) which has at least four wheels,
135		-	ENR. H. B. NO. 2234 Page 4
136	229		c. for purposes of this paragraph, the term "electric
137	230		vehicle" does not include a vehicle that is
138	231		manufactured primarily for off -road use, such as
139	232		primarily for use on a golf course, and that has a
140	233		maximum speed of thirty (30) miles per hour or less;
141		-
142	234		4. "Legacy chargers" means charging stations in operation prior
143	235		to November 1, 2021, that have never had a metering system in place
144	236		capable of measuring electricity transferred from the charging
145	237		station to the vehicle or are incapable of measuring the time
146	238		elapsed while actively charging a vehicle and placing a fee on the
147	239		charging session; and
148		-
149	240		5. "Public charging station " means a location at which a
150	241		charging station owner or operator conducts for -profit business
151	242		using a metered system for the delivery of el ectric power to an
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152	270		electric vehicle and charges the customer either for the electricity
153	271		transferred to the power system of the vehicle o r for the duration
154	272		of time during which electricity is transferred t o the power system
155	273		of the vehicle.
156		-
157	274		SECTION 3. NEW LAW A new section of law to be codified
158	275		in the Oklahoma Statutes as Section 6503 of Title 68, unless there
159	276		is created a duplication in numbering, reads as follows:
160		-
161	277		Pursuant to the requirement of Section 19 of Article X of the
162	278		Oklahoma Constitution, the purpose of the tax imposed pursuant to
163	279		the provisions of this act is to provide revenue for general
164	280		government expenditures .
165		-
166	281		SECTION 4. NEW LAW A new section of law to be codified
167	282		in the Oklahoma Statutes as Secti on 6504 of Title 68, unless there
168	283		is created a duplication in numbering, reads as follows:
169		-
170	284		A. There is hereby imposed a tax of three cents ($0.03) per
171	285		kilowatt hour or its equivalent , as determined by the Oklahoma Tax
172	286		Commission, on the electric current used to charge or recharge the
173	287		battery or batteries of an electric vehicle. The tax shall be
174	288		levied beginning January 1, 2024.
175		-
176	289		B. The amount of tax prescribed or authorized by this section
177	290		shall not include any fees or charges associated with the method f or
178		-	payment for the charging service , but shall be based only upon the
	291	+	payment for the charging service but shall be based only upon the
179	292		rate of tax and the electricity transferred during the charging
180		-	process. ENR. H. B. NO. 2234 Page 5
	293	+	process.
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181	320
182	321		C. The tax imposed pursuant to this section shall not be
183	322		applicable to electric vehicles charged at a private residence at
184	323		which the owner or occupant of the residence uses electric power
185	324		paid for by the owner or occupant of the residence which is supplied
186	325		to the residence by a regulated public utility, an electric
187	326		cooperative or other wholesale level of electric su pply, whether or
188	327		not supplemented by electric power produced by the owner or occupant
189	328		using solar energy or other methods to provide electric power to the
190	329		residence.
191		-
192	330		SECTION 5. NEW LAW A new section of law to be codified
193	331		in the Oklahoma Statutes as Section 6505 of Title 68, unless there
194	332		is created a duplication in numbering, reads as follows:
195		-
196	333		A charging station operator shall make a full and conspicuous
197	334		disclosure at the site of the charging station and on the website
198	335		maintained by or on behalf of the owner or operator, if applicable,
199	336		or on a mobile software application for use on a cell phone, tablet
200	337		or similar handheld device of the rate at which the owner or
201	338		operator charges for el ectric power transferred to an electric
202	339		vehicle.
203		-
204	340		SECTION 6. NEW LAW A new section of law to be codified
205	341		in the Oklahoma Statutes as Section 6506 of Title 68, unless there
206	342		is created a duplication in numbering, reads as follows:
207		-
208	343		A. The tax imposed pursuant to the provisions of Secti on 4 of
209	344		this act shall be remitted monthly by each charging station owner or
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210	372		operator. The tax shall be remitted using such forms as the
211	373		Oklahoma Tax Commission may prescribe for that purpose.
212		-
213	374		B. The tax and any required report shall be filed with the Ta x
214	375		Commission not later than the twentieth day of the month following
215	376		the month during which the electric charging for an electric vehicle
216	377		occurred.
217		-
218	378		C. The charging station owner or operator shall separate ly
219	379		state on any invoice or billing document provide d to the customer
220	380		the amount of the tax imposed pursuant to Section 4 of this act and
221	381		shall not include the tax amount in the total amount billed to the
222	382		customer.
223		-
224	383		D. The provisions of this section shall n ot prohibit a charging
225		-	station owner or operator from imposing a ~~fe e~~ or charge in addition ~~ENR. H. B. NO. 2234 Page 6~~
	384	+	station owner or operator from imposing a fee or charge in addition
226	385		to the kilowatt hour or other equivalent unit of measurement for the
227	386		transfer of electric power to an electric vehicle.
228		-
229	387		E. Legacy chargers shall be exempt from remi tting the tax
230	388		levied in this section until November 1, 2041.
231		-
232	389		F. Public charging stations that have never charged a fee for
233	390		their use shall be exempt from remitting the tax levied in this
234	391		section until November 1, 2041.
235		-
236	392		SECTION 7. NEW LAW A new section of law to be codified
237	393		in the Oklahoma Statutes as Section 6507 of Title 68, unless there
238	394		is created a duplication in numbering, reads as follows:
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239	421
240	422		The revenue derived from the tax levy imposed pursuan t to the
241	423		provisions of Section 4 of this act shall be apportioned to the
242	424		Driving on Road Infrastructure with Vehicles of Electricity (DRIVE)
243	425		Revolving Fund created pursuant to Section 1 2 of this act.
244		-
245	426		SECTION 8. NEW LAW A new section of law to be codified
246	427		in the Oklahoma Statutes as Section 6508 of Title 68, unless there
247	428		is created a duplication in numbering, reads as follows:
248		-
249	429		A. All charging stations in operation prior to the effective
250	430		date of this act shall register with the Oklahoma Tax Commission not
251	431		later than January 31, 2024. The Oklahoma Tax Commission shall
252	432		provide or make available updated registration information to the
253	433		Oklahoma Corporation Commission.
254		-
255	434		B. For a charging station which begins operations for the first
256	435		time on or after November 1, 2021, the charging station owner or
257	436		operator shall register with the Oklahoma Tax Commission not later
258	437		than fifteen (15) days after the date as of which the first business
259	438		operations at the station site begin or by January 31, 2024,
260	439		whichever is later.
261		-
262	440		C. Any public charging station for an electric vehicle
263	441		constructed or which begins operations for the first time on or
264	442		after November 1, 2021, shall use a metering system that is capable
265	443		of imposing the cost for the charging service using a unit per
266	444		kilowatt hour or a co mparable measurement as determined by the Tax
267	445		Commission, such as time elapsed while charging and the charging
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268	473		capacity of the charging station . The metering system shall include
269	474		a system by which an audit of the electricity supplied through the
270		-	system may be performed to determine the amount of ~~electricity ENR. H. B. NO. 2234 Page 7~~
	475	+	system may be performed to determine the amount of electrici ty
271	476		transferred to a customer and the cost charged by the charging
272	477		station owner or operator for each unit of electricity transferred.
273		-
274	478		D. The Oklahoma Tax Commission shall have the authority to
275	479		inspect the premises and equipment of any charging s tation owner or
276	480		operator to enforce compliance with the provisions of this section.
277		-
278	481		E. If a charging station owner or operat or fails to remit the
279	482		tax as required by the provisions of this act, th e Oklahoma Tax
280	483		Commission shall begin proceedings to terminate the cha rging station
281	484		owner or operator license to do business for failure to remit in the
282	485		same manner as prescribed by law for failure to remit sales tax.
283		-
284	486		SECTION 9. NEW LAW A new section of law to be codified
285	487		in the Oklahoma Statutes as S ection 6509 of Title 68, unless there
286	488		is created a duplication in numbering, reads as follows:
287		-
288	489		A. The Oklahoma Corporation Commissio n shall have the authority
289	490		to require the inspection of the premises and equipment of any
290	491		charging station owner or operator to enforce compliance with the
291	492		provisions of this section.
292		-
293		-	B. The Oklahoma Corporation Commission shall have authority to:
294		-
	493	+	B. The Corporation Commission shall have authority to:
295	494		1. Require periodic third-party testing, calibration and
296	495		inspection reports and require that those reports be submitted to
297		-	the Oklahoma Corporation Commission;
	496	+	the Corporation Commission;
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298	523
299	524		2. Promulgate rules as necessary to implement the provisions of
300	525		this section and to set fees necessary to carry out the duties and
301	526		responsibilities of the Commission pursuant to this act; an d
302		-
303	527		3. Assess to charging station operators the co sts of any
304	528		proceeding instituted by the Commission to enforce testing,
305	529		calibration and inspection report requirements.
306		-
307	530		C. If a charging station operator fails to meet the
308	531		requirements of this section or any rules promulgated to implement
309	532		the requirements of this section, the charging station operator
310		-	shall be subject to an administrative penalty from the Oklahoma
311		-	Corporation Commission not to exceed Five Hundre d Dollars ($500.00)
312		-	per day, per violation as provided by law.
313		-	ENR. H. B. NO. 2234 Page 8
	533	+	shall be subject to an administrative penalty from the Corporation
	534	+	Commission not to exceed Five Hundred Dollars ($500.00) per day, per
	535	+	violation as provided by law.
314	536		D. All fees, fines or assessments collecte d through the
315	537		provisions of this section shall be deposited into the Oklahoma
316	538		Corporation Commission Revolving Fund.
317		-
318	539		SECTION 10. NEW LAW A new section of law to be codified
319	540		in the Oklahoma Statutes as Section 6510 of Title 68, unless there
320	541		is created a duplication in numbering, reads as follows:
321		-
322	542		A. As used in this section, " qualified electric vehicle" means
323	543		a 100%-electric or plug-in hybrid electric motor vehicle with the
324	544		following characteristics:
325		-
326	545		1. A 100%-electric motor vehicle originally equipped so that
327	546		the vehicle:
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328	573
329	574		a. draws propulsion energy solely from a battery with at
330	575		least twenty (20) kilowatt hours of capacity, which
331	576		can be recharged from any external source of
332	577		electricity,
333		-
334	578		b. is manufactured primarily for use on public streets,
335	579		roads and highways, but does not include a vehicle
336	580		operated exclusively on a rail or rails, and
337		-
338	581		c. which has at least four wheels;
339		-
340	582		2. A plug-in hybrid electric motor vehicle which is originally
341	583		equipped so that the vehicle:
342		-
343	584		a. draws propulsion ene rgy from:
344		-
345	585		(1) an internal combustion engine, and
346		-
347	586		(2) a battery with at least five (5) kilowatt hours
348	587		of capacity, which can be recharged from an
349	588		external source of electricity,
350		-
351	589		b. is manufactured primarily fo r use on public streets,
352	590		roads and highways, but does not include a vehicle
353	591		operated exclusively on a rail or rails, and
354		-
355	592		c. which has at least four wheels;
356		-	ENR. H. B. NO. 2234 Page 9
357	593		3. For purposes of this paragraph, the term "qualified 100% -
358	594		electric and plug-in hybrid electric mo tor vehicle" does not include
359	595		a vehicle that is manufactured primarily for off -road use, such as
360	596		primarily for use on a golf course, and that has a maximum speed of
361	597		thirty (30) miles per hour or less.
362	598
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363	625		B. For taxable years beginning after December 31, 202 3, there
364	626		shall be allowed as a credit against the tax imposed pursuant to
365	627		Section 2355 of Title 68 of the Oklahoma Statutes in the amount of
366	628		electric vehicle charging taxes paid by an individual or lawfully
367	629		recognized entity pursuant to Section 4 of this ac t.
368		-
369	630		C. With respect to a natural person filing e ither a single
370	631		status income tax return or persons filing a married status joint
371	632		return, the amount of the credit otherwise authorized by this
372	633		section shall not exceed the total amount of registration fees fo r
373	634		electric vehicles paid by the person or person s during the taxable
374	635		year for which the tax credit is claimed.
375		-
376	636		D. With respect to a taxpayer that is not a natural person, the
377	637		amount of the credit otherwise authorized by this section shall not
378	638		exceed the total amount of registration fees for electric ve hicles
379	639		paid by the taxpayer during the taxable year for which the tax
380	640		credit is claimed.
381		-
382	641		E. The credit authorized by the provisions of this section
383	642		shall not be used to reduce the tax liability to less than zero (0).
384		-
385	643		F. To the extent not used, the credit authorized by the
386	644		provisions of this section may be carried over, in order, to each of
387	645		the five (5) succeeding taxable years.
388		-
389	646		SECTION 11. NEW LAW A new section of law to be codified
390	647		in the Oklahoma Statutes as Section 6511 of Title 68, unless there
391	648		is created a duplication in numbering, reads as follows:
	649	+
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392	675
393	676		A. In addition to the registration fees required pursuant to
394	677		the provisions of Section 11 32 of Title 47 of the Oklahoma Statutes,
395	678		at the time of initial and renewal registration for any electric
396	679		vehicle, there shall be a n additional fee based on the weight of the
397	680		electric vehicle as provided by subsections B and C of this section .
398		-
399	681		B. As used in subsection s C and D of this section:
400		-	ENR. H. B. NO. 2234 Page 10
401	682		1. Class 1 vehicle means one having a gross weight of less than
402	683		six thousand (6,000) pounds;
403		-
404	684		2. Class 2 vehicle means one having a gross weight of at least
405	685		six thousand (6,000) pounds but not greater than ten thousand
406	686		(10,000) pounds;
407		-
408	687		3. Class 3, 4, 5 and 6 vehicle means one having a gross weight
409	688		of greater than ten thousand (10,000) pounds but not greater than
410	689		twenty-six thousand (26,000) pounds; and
411		-
412	690		4. Class 7 and 8 vehicle means one having a gross weight in
413	691		excess of twenty-six thousand (26,000) pounds.
414		-
415	692		C. The annual registration fee for electric veh icles other than
416	693		plug-in hybrid electric vehicles shall be as follows:
417		-
418	694		1. One Hundred Ten Dollars ($110.00) for Class 1 vehicles;
419		-
420	695		2. One Hundred Fifty -eight Dollars ($158.00) for Class 2
421	696		vehicles;
422		-
423	697		3. Three Hundred Sixty-three Dollars ($363.00) for Class 3, 4,
424	698		5 and 6 vehicles; and
425	699
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426	726		4. Two Thousand Two Hundred Fifty Dollars ($2,250.00) for Class
427	727		7 and 8 vehicles.
428		-
429	728		D. The registration fee for a plug -in hybrid vehicle shall be
430	729		as follows:
431		-
432	730		1. Eighty-two Dollars ($82.00) for Class 1 vehicles;
433		-
434	731		2. One Hundred Eighteen Dollars ($118.00) for Class 2 vehicles;
435		-
436	732		3. Two Hundred Seventy -two Dollars ($272.00) for Class 3, 4, 5
437	733		and 6 vehicles; and
438		-
439	734		4. One Thousand Six Hundred Eighty -seven Dollars ($1,687.00)
440	735		for Class 7 and 8 vehicles.
441		-
442	736		E. Until July 1, 2027, the rev enues derived from the fees
443	737		imposed pursuant to the provisions of this section shall be
444		-	apportioned to the ~~Drivin g~~ on Road Infrastructure with Vehicles of ~~ENR. H. B. NO. 2234 Page 11~~
	738	+	apportioned to the Driving on Road Infrastructure with Vehicles of
445	739		Electricity (DRIVE) Revolving Fund cr eated pursuant to Section 12 of
446	740		this act.
447		-
448	741		F. Beginning July 1, 2027, the revenues derived from the fees
449	742		imposed pursuant to the provisions of this section shall be
450	743		apportioned as follows:
451		-
452	744		1. Eighty-five percent (85%) shall be apportioned to the
453	745		Driving on Road Infrastru cture with Vehicles of Electricity (DRIVE)
454	746		Revolving Fund created pursuant to Section 1 2 of this act; and
455		-
456	747		2. Fifteen percent (15%) shall be apportioned to the various
457	748		counties of the state. The Oklahoma Tax Commission shall distribute
458	749		such funds monthly to each county treasurer in the same manner as
	750	+
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	752	+	(Bold face denotes Committee Amendments) 1
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459	777		monies are apportioned under the provisions of subparagraph b of
460	778		paragraph 4 of subsection A of Section 500.6 of Title 68 of the
461	779		Oklahoma Statutes. Each county treasurer shall deposit such funds
462	780		to the county's county highway fund and such funds shall be u sed for
463	781		maintenance and operations.
464		-
465	782		SECTION 12. NEW LAW A new section of law to be codified
466	783		in the Oklahoma Statutes as Section 6512 of Title 68, unless there
467	784		is created a duplication in numbering, reads as follows:
468		-
469	785		There is hereby created in the State Treasury a revolving fund
470	786		for the Oklahoma Department of Transportation to be designated the
471	787		"Driving on Road Infrastructure with Vehicles of Electricity (DRIVE)
472	788		Revolving Fund". The fund shall be a continuing fund, not subject
473	789		to fiscal year limitations, and shall consist of all monies received
474	790		by the Department of Transportation from sources provided by law .
475	791		All monies accruing to the credit of said fund are hereby
476	792		appropriated and may be budgeted and expended by the Department of
477	793		Transportation for the purpose of administering the provisions of
478	794		this act. Expenditures from said fund shall be made upon warrants
479	795		issued by the State Treasurer against claims filed as prescribed by
480	796		law with the Director of the Office of Management and E nterprise
481	797		Services for approval and payment.
482		-
483	798		SECTION 13. AMENDATORY 47 O.S. 2011, Section 1141.1, as
484	799		amended by Section 4, Chapter 158, O.S.L. 2012 (47 O.S. Supp. 2020,
485	800		Section 1141.1), is amended to read as follows:
486	801
487		-	Section 1141.1 A. Each motor license agent shall be entitled
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	828	+	Section 1141.1. A. Each motor license agent shall be entitled
488	829		to retain the following amounts from the taxes and fees collected by
489		-	such agent to be used to fund the operation of the office of such ~~ENR. H. B. NO. 2234 Page 12~~
	830	+	such agent to be used to fund the operation of the office of such
490	831		motor license agent sub ject to the provisions of Sections 1140
491	832		through 1147 of this title:
492		-
493	833		1. Beginning July 1, 2005, Two Dollars and eighty -one cents
494	834		($2.81) for each vehicle registered and for each special license
495	835		plate issued pursuant to the Oklahoma Vehicle License and
496	836		Registration Act. Beginning July 1, 2006, and therea fter, Three
497	837		Dollars and fifty-six cents ($3.56) for each vehicle registered and
498	838		for each special license plate issued pursuant to the Oklahoma
499	839		Vehicle License and Registration Act;
500		-
501	840		2. One Dollar and twenty -five cents ($1.25) for each
502	841		certificate of title issued for boats and motors pursuant to the
503	842		Oklahoma Statutes;
504		-
505	843		3. For each certificate of registration issued for boats and
506	844		motors pursuant to the Oklahoma Statutes, an amount determined
507	845		pursuant to the provisions of subsection B of this section;
508		-
509	846		4. Two Dollars and twenty-five cents ($2.25) for each
510	847		certificate of title issued pursuant to the Oklahoma Vehicle License
511	848		and Registration Act. Provided, the fee retention amount for
512	849		certificates of title issued pursuant to the provisions of
513	850		subsection H of Section 1105 of this title, in which an insurer pays
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514	878		the optional twenty-two-dollar-fee amount, is Four Dollars and fifty
515	879		cents ($4.50);
516		-
517	880		5. Beginning October 1, 2000, three percent (3%) of the vehicle
518	881		excise tax collected pursuant to Section 2103 of Title 68 of the
519	882		Oklahoma Statutes. Beginning July 1, 2001, each motor license agent
520	883		shall be entitled to retain three and one hundred twenty -five one-
521	884		thousandths percent (3.125%) of the vehicle excise tax collected
522	885		pursuant to Section 2103 of Title 68 of the Okla homa Statutes.
523	886		Beginning July 1, 2002, and for all subsequent years, each motor
524	887		license agent shall be entitled to retain three and twenty -five one-
525	888		hundredths percent (3.25%) of the vehicle excise tax colle cted
526	889		pursuant to Section 2103 of Title 68 of the Oklahoma Statutes.
527	890		However, beginning July 1, 2003, the Legislature shall annually
528	891		review the percentage to be retained by the motor license agents
529	892		pursuant to this paragraph to determine whether such perce ntage
530	893		should be adjusted;
531		-
532	894		6. Four percent (4%) of the excise tax collected on the
533	895		transfer of boats and motors pursuant to the Oklahoma Statutes;
534		-	ENR. H. B. NO. 2234 Page 13
535	896		7. Two Dollars ($2.00) for each driver license, endorsement,
536	897		identification license, or renewal or duplicate issued pursuant to
537	898		Section 6-101 et seq. of this title;
538		-
539	899		8. Two Dollars ($2.00) for the recording of security interests
540	900		as provided in Section 1110 of this title;
541	901
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	903	+	(Bold face denotes Committee Amendments) 1
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542	928		9. Two Dollars ($2.00) for each inspection conducted pursuant
543	929		to subsection L of Section 11 05 of this title;
544		-
545	930		10. Three Dollars ($3.00) for e ach inspection conducted
546	931		pursuant to subsection M of Section 1105 of this title;
547		-
548	932		11. One Dollar ($1.00) for each certificate of ownership filed
549	933		pursuant to subsection R of Section 1105 of this title;
550		-
551	934		12. One Dollar ($1.00) for each temporary permit issue d
552	935		pursuant to Section 1124 of this title;
553		-
554	936		13. One Dollar and fifty cents ($1.50) for processing each
555	937		proof of financial responsibility, driver license information,
556	938		insurance verification information, and o ther additional information
557	939		as provided in Section 7-602 of this title;
558		-
559	940		14. The mailing fees and registration fees provided in Sections
560	941		1131 and 1140 of this title;
561		-
562	942		15. The notary fee provided in Section 1143 of this title;
563		-
564	943		16. Three Dollars ($3.00) for each lien entry form completed
565	944		and recorded on a certificate of title pursuant to subsection G of
566	945		Section 1105 of this title;
567		-
568	946		17. Seven Dollars ($7.00) for each notice of transfer as
569	947		provided by subsection B of Section 1107.4 of this title;
570		-
571	948		18. Seven Dollars ($7.00) for each certificate of title or eac h
572	949		certificate of registration issued for repossessed vehicles pursuant
573	950		to Section 1126 of this title;
574	951
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575	978		19. Any amount specifically authorized by law to be retained by
576	979		the motor license agent for the furnish ing of a summary of a traffic
577	980		record; and
578		-	ENR. H. B. NO. 2234 Page 14
579	981		20. Beginning July 1, 2009, each motor license agent shall also
580	982		be entitled to a portion of the penalties for delinquent
581	983		registration or payment of excise tax as provided for in subsection
582	984		C of Section 1115, subse ction F of Section 1132 and subsection C of
583	985		Section 1151 of this title and of subsection A of Section 2103 of
584	986		Title 68 of the Oklahoma Statutes ;
585		-
586	987		21. Beginning with the effective date of this act, each motor
587	988		license agent shall be entitled to retain Three Dollars and fifty-
588	989		six cents ($3.56) for each elec tric vehicle registered pursuant to
589	990		the provisions of this act and such amount shall be in addition to
590	991		any other amount otherwise authorized by this section to be retained
591	992		with respect to a vehicle ; and
592		-
593	993		22. Beginning with the effective date of this act, e ach motor
594	994		license agent shall be entitled to retain three and twenty -five one-
595	995		hundredths percent (3.25%) of the vehicle excise tax collected
596	996		pursuant to Section 2103 of Title 68 of the Oklahoma Statutes for
597	997		each electric vehicle but such amount shall not b e in addition to
598	998		any other amount otherwise authorized by this section to be retained
599	999		with respect to a vehicle .
600	1000
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601	1027		The balance of the funds collected shall be remitted to the
602	1028		Oklahoma Tax Commission as provid ed in Section 1142 of this title to
603	1029		be apportioned pursuant to Section 1104 of this title.
604		-
605	1030		B. For each certificate of registration issued for boats and
606	1031		motors, each motor license agent shall be entitled to retain the
607	1032		greater of One Dollar and twenty -five cents ($1.25) or an amount to
608	1033		be determined by the Tax Commission according to the provisions of
609	1034		this subsection. At the end of fiscal year 1997 and each fiscal
610	1035		year thereafter, the Tax Commission shall compute the average amount
611	1036		of registration fees for all boats and motors registered in this
612	1037		state during the fiscal year and shall multiply the result by six
613	1038		and twenty-two one-hundredths percent (6.22%). The resulting
614	1039		product shall be the amount which may be retained by each motor
615	1040		license agent for each c ertificate of registration for boats and
616	1041		motors issued during the following calendar year.
617		-
618	1042		SECTION 14. AMENDATORY 68 O.S. 2011, Section 1355, as
619	1043		last amended by Section 1, Chapter 356, O.S.L. 2017 (68 O.S. Supp.
620	1044		2020, Section 1355), is amended to read as follows:
621		-	ENR. H. B. NO. 2234 Page 15
622	1045		Section 1355. There are hereby specifically exempted from the
623	1046		tax levied pursuant to the provisions of Section 1350 et seq. of
624	1047		this title:
625		-
626	1048		1. Sale of gasoline, motor fuel, methanol, "M-85" which is a
627	1049		mixture of methanol a nd gasoline containing at least eighty -five
628	1050		percent (85%) methanol, compressed natural gas, liquefied natural
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629	1078		gas, or liquefied petroleum gas on which the Motor Fuel Tax,
630	1079		Gasoline Excise Tax, Special Fuels Tax or the fee in lieu of Special
631	1080		Fuels Tax levied in Section 500.1 et seq., Section 601 et seq. or
632	1081		Section 701 et seq. of this title has been, or will be paid;
633		-
634	1082		2. For the sale of motor vehicles or any optional equipment or
635	1083		accessories attached to motor vehicles on which the Oklahoma Motor
636	1084		Vehicle Excise Tax levied in Section 2101 et seq. of this title has
637	1085		been, or will be paid, all but a portion of the levy provided under
638	1086		Section 1354 of this title, equal to one and twenty -five-hundredths
639	1087		percent (1.25%) of the gross receipts of such sales. Provided, th e
640	1088		sale of motor vehicles shall not be subject to a ny sales and use
641	1089		taxes levied by cities, counties or other jurisdictions of the
642	1090		state;
643		-
644	1091		3. Sale of crude petroleum or natural or casinghead gas and
645	1092		other products subject to gross production tax pursuant to the
646	1093		provisions of Section 1001 et seq. and Sectio n 1101 et seq. of this
647	1094		title. This exemption shall not apply when such products are sold
648	1095		to a consumer or user for consumption or use, except when used for
649	1096		injection into the earth for the purpose of promo ting or
650	1097		facilitating the production of oil or gas. This paragraph shall not
651	1098		operate to increase or repeal the gross production tax levied by the
652	1099		laws of this state;
653		-
654	1100		4. Sale of aircraft on which the tax levied pursuant to the
655	1101		provisions of Sections 6001 t hrough 6007 of this title has been, or
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656	1129		will be paid or which are specifically exempt from such tax pursuant
657	1130		to the provisions of Section 6003 of this title;
658		-
659	1131		5. Sales from coin-operated devices on which the fee imposed by
660	1132		Sections 1501 through 1512 of this title has been paid;
661		-
662	1133		6. Leases of twelve (12) mo nths or more of motor vehicles in
663	1134		which the owners of the vehicles have paid the vehicle excise tax
664	1135		levied by Section 2103 of this title;
665		-	ENR. H. B. NO. 2234 Page 16
666	1136		7. Sales of charity game equipment on which a tax is levied
667	1137		pursuant to the Oklahoma Charity Games Act, Section 401 e t seq. of
668	1138		Title 3A of the Oklahoma Statutes, or which is sold to an
669	1139		organization that is:
670		-
671	1140		a. a veterans' organization exempt from taxation pursuant
672	1141		to the provisions of paragraph (4), (7), (8), (10) or
673	1142		(19) of subsection (c) of Section 501 of the United
674	1143		States Internal Revenue Code of 1986, as amended, 26
675	1144		U.S.C., Section 501(c) et seq.,
676		-
677	1145		b. a group home for mentally disabled individuals exempt
678	1146		from taxation pursuant to the provisions of paragraph
679	1147		(3) of subsection (c) of Section 501 of the United
680	1148		States Internal Revenue Code of 1986, as amended, 26
681	1149		U.S.C., Section 501(c) et seq., or
682		-
683	1150		c. a charitable healthcare health care organization which
684	1151		is exempt from taxation pursuant to the provisions of
685	1152		paragraph (3) of subsection (c) of Section 501 of the
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686	1180		United States Internal Revenue Code of 1986, as
687	1181		amended, 26 U.S.C., Section 501(c) et seq.;
688		-
689	1182		8. Sales of cigarettes or tobacco products to:
690		-
691	1183		a. a federally recognized Indian tribe or nation which
692	1184		has entered into a compa ct with the State of Oklahoma
693	1185		pursuant to the prov isions of subsection C of Section
694	1186		346 of this title or to a licensee of such a tribe or
695	1187		nation, upon which the payment in lieu of taxes
696	1188		required by the compact has been paid, or
697		-
698	1189		b. a federally recognized In dian tribe or nation or to a
699	1190		licensee of such a tr ibe or nation upon which the tax
700	1191		levied pursuant to the provisions of Section 349.1 or
701	1192		Section 426 of this title has been paid;
702		-
703	1193		9. Leases of aircraft upon which the owners have paid the
704	1194		aircraft excise tax levied by Section 6001 et seq. of this title or
705	1195		which are specifically exempt from such tax pursuant to the
706	1196		provisions of Section 6003 of this title;
707		-
708	1197		10. The sale of low -speed or medium-speed electrical vehicles
709	1198		on which the Oklahoma Motor Vehicle Excise Tax levied in Section
710		-	2101 et seq. of this title has been or will be paid; and ENR. H. B. NO. 2234 Page 17
711		-
	1199	+	2101 et seq. of this title has been or will be paid; and
712	1200		11. Effective January 1, 2005, sales of cigarettes on which the
713	1201		tax levied in Section 301 et seq. of this title or tobacco products
714	1202		on which the tax levied in Section 401 et s eq. of this title has
715	1203		been paid; and
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716	1230
717	1231		12. Sales of electricity at charging stations as defined by
718	1232		Section 2 of this act when the electricity is sold by a charging
719	1233		station owner or operator for purposes of charging an electric
720	1234		vehicle as defined by Section 2 of this act and the tax imposed
721	1235		pursuant to Section 4 of this act is collected and remitted to the
722	1236		Oklahoma Tax Commission .
723		-
724	1237		SECTION 15. This act shall become effective November 1, 2021.
725		-	ENR. H. B. NO. 2234 Page 18
726		-	Passed the House of Representatives the 11th day of March, 2021.
727		-
728		-
729		-
730		-
731		-	Presiding Officer of the House
732		-	of Representatives
733		-
734		-
735		-	Passed the Senate the 15th day of April, 2021.
736		-
737		-
738		-
739		-
740		-	Presiding Officer of the Senate
741		-
742		-
743		-
744		-	OFFICE OF THE GOVERNOR
745		-	Received by the Office of the Governor this ____________________
746		-	day of ___________________, 20_______, at _______ o'clock _______ M.
747		-	By: _________________________________
748		-	Approved by the Governor of the State of Oklahoma this _________
749		-	day of ___________________, 20_______, at _______ o'clock _______ M.
750		-
751		-
752		-	_________________________________
753		-	Governor of the State of Oklahoma
754		-
755		-	OFFICE OF THE SECRETARY OF STATE
756		-	Received by the Office of t he Secretary of State this __________
757		-	day of ___________________, 20_______, at _______ o'clock _______ M.
758		-	By: _________________________________
759		-
	1238	+	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS
	1239	+	April 7, 2021 - DO PASS